Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC quashed orders passed under Section 74 of the TNGST Act, 2017, finding procedural irregularities constituting double jeopardy. The court identified that Form GST DRC 05 was incorrectly issued instead of the proper GST DRC 07 format for adjudication orders. The impugned order dated 27.08.2024 was passed without petitioner's participation in proceedings initiated via DRC 01 dated 20.12.2023, creating procedural overlap. The HC remitted the matter to the first respondent with directions to pass fresh orders on merit in accordance with law within 30 days of receiving the judgment copy. The petition was disposed of with the quashing of the contested orders.
The HC quashed orders passed under Section 74 of the TNGST Act, 2017, finding procedural irregularities constituting double jeopardy. The court identified that Form GST DRC 05 was incorrectly issued instead of the proper GST DRC 07 format for adjudication orders. The impugned order dated 27.08.2024 was passed without petitioner's participation in proceedings initiated via DRC 01 dated 20.12.2023, creating procedural overlap. The HC remitted the matter to the first respondent with directions to pass fresh orders on merit in accordance with law within 30 days of receiving the judgment copy. The petition was disposed of with the quashing of the contested orders.
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